5736.06
Suppliers license.

(A)
No person
subject to the tax imposed by section 5736.02 of the Revised Code shall
distribute, import, or cause the importation of motor fuel for consumption in
this state without holding a supplier's license issued by the tax commissioner
to engage in such activities.

(1)
A
person subject to the tax imposed by section 5736.02 of the Revised Code shall,
on or before March 1, 2014, or within thirty days of first becoming subject to
the tax imposed by this chapter, whichever is earlier, apply to the tax
commissioner for a supplier's license on the form prescribed by the
commissioner.

(2)
Each person
issued a supplier's license under division (B)(1) of this section shall apply
to renew the license on or before the first day of March of each
year.

(3)
With each
license application submitted under division (B)(1) or (2) of this section, the
applicant shall pay an application fee equal to one of the following amounts:

(a)
If
the applicant solely imports or causes the importation of motor fuel for sale,
exchange, or transfer by the person in this state, three hundred
dollars;

(b)
If the
applicant engages in activities in addition to those described in division
(B)(3)(a) of this section, one thousand dollars.

If an applicant timely
submits an application under division (B)(1) of this section on or after the
first day of September of any year, the fee that would apply to the applicant
under division (B)(3)(a) or (b) of this section shall be reduced by
one-half.

(4)
The
failure to apply to the commissioner for a supplier's license does not relieve
a person from the requirement to file returns and pay the tax imposed by this
chapter.

(C)
The tax
commissioner may refuse to issue a license to any applicant under this section
in the following circumstances:

(1)
The
applicant has previously had any license canceled for cause by the
commissioner.

(2)
The
commissioner believes that the application is not filed in good faith or is
filed as a subterfuge in an attempt to procure a license for another
person.

(D)
If
the tax commissioner refuses to issue a license to an applicant under this
section, the applicant is entitled to a refund of the application fee in
accordance with section 5736.08 of the Revised Code. All application fees
collected under this section shall be deposited into the
petroleum activity tax administration fund
created in section 5736.13 of the Revised Code.

(E)
No
person shall make a false or fraudulent statement on an application required by
this section.